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<br />Elcerpts Fro," Inttm.1 Revenue Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person liable 10 pay any tal neglects Dr re!u~es 10
<br />pay Ih. ,am. aller demand, the amount (Including any Int".
<br />.,, aOdll10nal amount. adelillon 10 IV;. Dr 85sessable penalty,
<br />lDgelher With any C1!515 tIIll may aCCru& In addition thereto)
<br />shall be a !Jen In favor of the United States upon all proper1y
<br />and flg~ls 10 proper1y. whll1Mr real or personal, belonglno
<br />10 suCh person
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless anoTher elalt J, IJ)IClrically lIu~ by law, tlMf lien
<br />Impo,ed by secllon 6321 Ihall arts, al the time Ine a15l_1
<br />II malle anll shaU contlnut unlil the Ilablllly lor the amount 10
<br />aueuell lor a Judgmenl agalnsl the lUplyer aflslng out 01
<br />SUCh Ilatlllly/1S IItiSfled or becomes unenforceable by riDon
<br />oflap$e of lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />10) Purcha.er'., Hold.rs 01 Security In-
<br />t.re.t., Mechanic'. Lienol'l. And Judgment
<br />
<br />Lien Credltol'l. - Ih. lI.n ,mpo..o ~y ~eC\lon 6321 shall
<br />nOl be VBltO iiUi Iglllnsl anV purCOaSD'l holOIH 01 I security
<br />,"11neS1 rnnchaOlc llmnol Or lurtg menl hen Cf&()1101 unlll notlCfI
<br />I"DlllOf whlC'" mllr!?) Hal rttQllIreml'J'nts 01 subsection (1) ha!i
<br />tleen Wee t)y t1,~ 5ttcrf1till"l
<br />
<br />it, Plec@' For Filing Nollc!; Form.-
<br />
<br />11 Plact ~{)' rd:I'i:l ~Ilt -101iCf '~ftJlfld ~o In 'i'Jh
<br />suction tlilll s.hilll br. filM
<br />'A: lInd!!,r Sla!~ .,aw!,
<br />II! "filii Propl!!~~ lr tht' r.att< 01 '~61 'Hoptln'v In on-t!
<br />o!hce ~ntan l1Ie S!alr or !tIt! county 0' olne! governmental
<br />subdtVISloni as dr!iq~ni.tl"C b, thl! laws ot ~uch State In
<br />iNtacn HII! IHO(Jt'rlv subJeCllDlhe IIEH1IS sItuated, amI
<br />" Personal PU)P~rt'( tr trlt ca!.e ol oefsOnat
<br />properly wt'lethe' t3nQIDjp. or ,ntanOltue In one office
<br />wlthil1 ft!e Slale '0' tnf! ::ounly :H orrll~r ~\)verrlmenlal
<br />~;u061" ~'O' i'~ jfI5dc'\a~t!n rJ" lrte ~aw:. 0' sucn State
<br />lr' wt'jtcr- m~ ;.I",';I~"~ ",-JDlce' 10 '"ll~ ll~r, J'5 sJ1uated
<br />
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<br />i::; Wlih Clerk 01 n'SlflCl c.O'Jr' III HI! otflce at tnt cierk. 01
<br />'r,/!, JrHtf.'(~ Slille~, ~ 'If' r' (,-:,,'~ Ir!' 'P')fo IUG/cm: dlo::;tncl In wtHch
<br />!hr l}':)r:~"'~ ';,l}r,~l.;." ; ;.Jiiler. ~'t,U\i'IJl'r thE' Slal~ "Ia~
<br />"C! tll' (l'" 1it~,,;.;, lt~.(< :"t 'tif" w",'.c.:"lI'!',~tH~ ~fle tt'U.~"!''1\i~rIS ....
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<br />"\j'll"tflCt- ~,~ It,l'' :lP,ornro"" .,1 n~I;!~~ ,1 H)!, f)'Elnr' t" C01.1M'ltllr! '
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<br />(2) Situs Of Properly Subject To Lien. For purpom 01
<br />paragraphs (1) and f4), proptr1y sllall be dlemed 10 be situated.
<br />(A) Rell i'roper1y . In tlil CUI 01 rill proper1y. II III
<br />physlcallOCltlon; or
<br />(B) Perlorlll Property. In the ca.. 01 ptr10nal proptr1y.
<br />whether tangible or Intano1ble, al tlil fIIldllllCl 01 the
<br />IUplyal lithe tlmelhe naUGll of lien Is f11t<l.
<br />For purposol of plragrlpll (2) (B).lht resldlnce 011 corportllon
<br />or plrtnershlp shall be dtllmNl 10 be IlIe place 11 wlllch !hi
<br />principII executive onlel 01 lIie buline.. II locllld. Ind tile
<br />residlnce oll taxpayer wholl rlllelenee 1& wlthoUllhe United
<br />SIIIn .hlll be dtllmNllo be In lhe Olllrlct 01 Columbia.
<br />(3) Form . The lorm and cDnlenl Dr tile nollce
<br />relined 10 In ~ablOtllDn (II sill" 1NI prll'" h lhe
<br />Secretary. Such notice shall be. Vllld nOlWllhtlarldlng 'Inr
<br />other provision of fl. r1Il.rdln; .th~ form or co""nl " I
<br />nOllc'.tof lien.
<br />
<br />Noll: See section 6323(b) for protection 'tor
<br />certain Interests even though notice of lien
<br />I m posed by section 6321 is flied with respect
<br />10:
<br />
<br />, S,curllles
<br />2 Motor vehicles
<br />3 Personal propeny purchllld al retail
<br />4 Personal proper1y purtlll5lllln casual sale
<br />5 Personal proper1y lubjlCltKl to POSIIUOry lien
<br />~ Real prop;trty tlJl. and sPl"lsI allIUment liens
<br />7 Resldenliel propeny subject to I mschanlc's
<br />Ii.n lor cerllln repalf' and Improvements
<br />8 I\norneY'llIens
<br />9 Certain InsUlance cMtracts
<br />'0 Passbook loans
<br />
<br />IU' Reflllng 01 Notice. - For purposes 01 11115
<br />MIellO"
<br />
<br />'" General Rule. - Unless notice 01 lien IS reWell In
<br />the manner orescnbed In paragraph (2) llu'lng the reqUIted
<br />'.Iillng panDo, suCh nOllce 01 lia;, shall bt treated as Wed on the
<br />dale onwnlch 1115 llled (In accordance lNnh subsecllon 1111 aller
<br />the exptrallon 01 such rehllng oenod
<br />
<br />'2. Pl:lce For Filing. - A nollce ot lien 'ell1aO
<br />Chj<I1IC the reQult&O re'lImo penod shall be effective only
<br />,AI II
<br />III such notice Dillen IS refilM In the oNlce In which the
<br />Dr lor notIce 0,' hen was Wet1. anCl
<br />IIIl In the caiJtl 01 real propertv tilt faCl Of 'eflllnQ is
<br />enleretl and recorded m an Indel 10 tht extem ,eaulred by
<br />Su~15fctlon !f1 1.(\ and
<br />81 r. any ::ase t~ which 90 nilp'5 or mor~ prIOr fO t~ t1ale
<br />0' i!I rf!hiHlg 01 "'otICr. of hen unde' SUbParagraph IAI the
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<br />h,rc. nF n;:~n~
<br />
<br />Secretary received wrlttan inlormll1on {In lIle manner
<br />pfIIl:rllllld In regulations lsIUId by the SIcrItIry)
<br />conGllmlng I chlngt in tile fUPlYlr's mldlnc:l. If<< nollCl
<br />01 such f1en 111110 fllt<l in _~wilI1lUbMction (f) In
<br />tile Stalsln whicl1luch rnidtnce is 1ocaIId.
<br />
<br />13) Requlrld Rifting Ptriod. - In !Ill WI
<br />of any notice olllell. tile t'"" -flQuirt<l refillng period- Il\AlII -
<br />(") the one.year period tndino 3Cl tllYllfter the upiratian
<br />of 6 Yllrl Iltar !he dill al the .....smant 01 tlIe lU. 1!Ill
<br />(B) lliI ore.year perloG endtOg wltllthe upirationofllYll1S
<br />anlr lhe clOll 01 the prlCedlng flQulratl m.uillll perIod for
<br />SuCh nollc. olliln
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />III RIIIIIt Of UIn. - ~ to sutl1
<br />....ulatlon. II_ Stcraury may preacrlbl. !Ill SIcnlary IhaIJ
<br />lnut a certlllcall of ral.... ollny fie" illlpllllCl1Jltli rnpcItD
<br />Iny Inltrnlllevenut III n01111l1 t!IIn !l dlYl <<!lit the dlY on
<br />whiCh.
<br />(t) Lilbility Sltisllell or Unenforceable. The Secrellry
<br />Iinds thallhe Iilbillty for the Imoun1asHSHCl.togttller with III
<br />Interesl to respect thereof. hIS been lully utlsfitd or lias
<br />become 1IIlIl!y unenlorceabl.. or
<br />(2) Bono ~eplld - There 15 lumisllellto the Secretary mil
<br />accepted by him a bond Ihat IS conditioned upontl1e paymem DI
<br />lhe Imount 1!S1I1ed. togelhir witll III IlltlrlSl in I!SPICl
<br />lhereof. within tile lime prescribed by law (intllllling Iny
<br />extlnslon 01 such lime). and thillS in accordlnce with suCh
<br />requlremants relaling ta lerro.. cOndltians.lnd farm 01 the bonG
<br />and surellellllereon. Ii may be &peCifi1d by suCh regulations
<br />
<br />Sec. 6103. Confidentiaiity and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kl DlIcIosurw of CertaIn Return. and
<br />Return InfOrmAtion For To Administration
<br />Pul'pOIft. -
<br />
<br />121 D,sclosure 01 amounl ol outstanding lien - tI a nDtl~ 01
<br />lien has been 11led oursuam 10 sectIon 6323ffl. :ht! amount or the
<br />oulslanOmg obl.pation seCUreD by SUCh lien may!le d.scloselllo
<br />any person wllo lurntshes salls!aclofjl wflllen .vloence thaI he
<br />has a nght In the property sublect to 5uC:~ h€-:1 o~ mtends 10
<br />obtam a nght In such propert~.
<br />
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